The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.

Core Citations

WORK EXPRESSION OF in

• [2008] 2 WLR 574
• [2008] STC 706
• [2008] QB 600

[See more]

• [2008] BVC 705
• [2008] BTC 5585
• [2007] ECR I-7797
• [2008] 1 CMLR 6
• 62004CJ0409
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• 62004CJ0409
• [2008] BTC 5585
• [2008] QB 600
• [2008] 2 WLR 574
• [2008] 1 CMLR 6
• [2008] STC 706
• [2007] ECR I-7797
• [2008] BVC 705

REPORTED OPINION OF in

• [2008] 2 WLR 574
• [2008] STC 706
• [2008] QB 600

[See more]

• [2008] BVC 705
• [2008] BTC 5585
• [2007] ECR I-7797
• [2008] 1 CMLR 6
• 62004CJ0409
• 62004CJ0409
• [2008] QB 600
• [2008] BTC 5585
• [2008] 2 WLR 574
• [2008] 1 CMLR 6
• [2008] STC 706
• [2007] ECR I-7797
• [2008] BVC 705

AMENDED in

• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment

This document cites

• Value Added Tax Act 1994
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Kingdom of the Netherlands v Commission of the European Communities.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Administration de l'enregistrement et des domaines v Eurodental Sàrl.



See all quotations

• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel.
• BLP Group plc v Commissioners of Customs & Excise.
• Sparekassernes Datacenter (SDC) v Skatteministeriet.
• Pascoal & Filhos Ldª contra Fazenda Pública.
• Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.
• Staatssecretaris van Financiën v Velker International Oil Company Ltd NV.
• EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• The Queen contra Commissioners of Customs & Excise, ex parte Faroe Seafood Co. Ltd, Føroya Fiskasøla L/F (C-153/94) y Commissioners of Customs & Excise, ex parte John Smith y Celia Smith, que giran bajo la razón social Arthur Smith (C-204/94).
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax
• Convention on the Contract for the International Carriage of Goods by Road (CMR)
• Treaty establishing the European Community